qualified hospitalization
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7508 — in this section (8 versions over time)
For purposes of subsection (a), the term “qualified hospitalization” means—
(1) any hospitalization outside the United States, and
(2) any hospitalization inside the United States, except that not more than 5 years of hospitalization may be taken into account under this paragraph.